BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0082
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess interest on individual income tax account No. XXXXX for XXXXX. A telephone conference hearing was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Commission. XXXXX represented himself. Petitioner stated that he never received notice from the Tax Commission until XXXXX. Petitioner had moved from Utah in XXXXX and left a forwarding address. The Tax Commission had mailed the notice to Petitioner's old address in Utah. This notice was returned to the Tax Commission and was not received by Petitioner until it was mailed to Petitioner's old XXXXX address, after which it was forwarded to Petitioner at Petitioner's current address in XXXXX. Petitioner stated that he made a good faith effort to update his address and request a waiver of the interest. Petitioner has paid the tax.
Respondent timely assessed a deficiency on the account for the tax year XXXXX. The tax was due on XXXXX. Respondent audited the account on XXXXX and sent a notice and request for payment on XXXXX. Respondent did not however timely file a warrant. The warrant was not filed until XXXXX, over eight years after the due date of the return.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of interest on individual income tax account No. XXXXX for the tax year XXXXX be granted. The Collection Division of the Utah State Tax Commission is directed to adjust its records in accordance with this decision.
DATED this 15 day of October , 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe B. Pacheco
G. Blaine Davis Roger O. Tew